Md. Code, Tax-Gen. § 6-102

Current with changes from the 2024 Legislative Session

Section 6-102 - Imposition of tax

Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:

(1) a charge for admission to a boxing or wrestling contest in the State; and

(2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.

Md. Code, TG § 6-102